Turn over for



Nov. 1, 1966 J. N. CAYO 3,282,502

WITHHOLDING TAX COMPUTER Filed Feb. 15, 1965 2 Sheets-Sheet l EXEMPTIONS lllllm TURN OVER FOR WAGES 1oo.To 2oo.

INVENTOR.

Ju/fus /l (070 @MQ KM ATTORA/EX Nov. 1, 1966 J. N. CAYO WITHHOLDING TAXCOMPUTER 2 Sheets-$heet 2 Filed Feb. 15, 1965 WAGES LOO 10100.0

FLCA. E xe mpriows 3 /54 0 234567 TURN OVER FO R WAGES IOQTO BOO.

TURN OVER FOR WAGES 10010 200.

INVENTOR. JAM/w A/ (0 00 ATTORNEY United States Patent 3,282,562WITHHOLDING TAX COMPUTER Julius N. Cayo, 1904 Highway l d-139,

Benton Harbor, Mich. Filed Feb. 15, 1965, Ser. No. 432,572 3 Claims.(Cl. 23588) This invention relates to calculating devices. The mainobjects of the invention are,

First, to provide a manually manipulated calculating device which iswell adapted for use in determining wage withholding taxes covering awide range of wages.

Second, to provide a device of this type which may be very rapidlymanipulated to determine the withholding taxes for a wide range ofwages.

Third, to provide a structure having these advantages in which theadjustable or movable members are efiectively guarded and protected forhandling and manipulation and for storage and the like.

Fourth, to provide a device or apparatus having these advantatges whichis economical to produce.

Objects relating to details and economies of the invention will appearfrom the description to follow. The invention is defined and pointed outin the claims.

A preferred embodiment of the invention is illustrated in theaccompanying drawing, in which:

FIG. 1 is a plan view of one side of a highly desirable embodiment of myinvention, only a portion of the indicia being illustrated.

FIG. 2 is an enlarged fragmentary section on a line corresponding toline 22 of FIG. 1.

FIG. 3 is an enlarged fragmentary side view.

FIG. 4 is an enlarged detailed section on a line corresponding to line44 of FIG. 1.

FIG. 5 is a plan view of one side of a modified form or embodiment of myinvention.

FIG. 6 is a fragmentary view corresponding to FIG. 4 illustrating onemanner of manipulation.

FIG. 7 is a fragmentary view in section on a line corresponding to line7-7 of FIG. 5.

The embodiment of my invention illustrated in FIGS. 1 to 4 inclusivecomprises a cylindrical plate-like body member 1 of uniform thicknessand of form-retaining rigidity. It may be formed of wood or othermaterial. It is provided with a rim 2 desirably of rubber or flexiblematerial and of inwardly facing channel section, the inwardly facinggroove 3 thereof being dimensioned to closely fit the peripheral edge ofthe body member. In the embodiment illustrated, the ends are secured byrivets 4 and radically spaced nails or other fasteners, one of which isillustratedv at 5 in FIG. 2. This rim member not only provides acushioning member, but the flanges 6 of the rim are of such width thatthey provide recesses on both sides of the body member. Disk-likeindicia members 7 of less thickness than the flanges of the rim memberare supportedly disposed one on each side of the body member in theembodiment illustrated in FIGS. 1, 2, 3 and 4. However, it should beunderstood that some embodiments are only provided with one indiciaunit.

The outer edges of the indicia members 7 are spaced inwardly from theinner edges of the flanges of the rim, as is illustrated in FIGS. 1, 2and 3. Each of the indicia members has an annular series of wage indicia8, a portion only of which is shown in the drawing, and a series ofradially disposed tax indicia designated generally by the numeral 10 anddisposed in corresponding relation to each of said wage indicia which,in one commercial embodiment range on one side from 1 to 100 and on theother side from 100 to 199. The indicia members are structuralduplicates, but they do have different scales of wages and taxdeductions. These are not shown in detail, as it will be understood thatthey are varied according to tax requirements when they are used.

A disk-like face plate 11 is provided for each side, these beingdimensioned to mainly overlap the tax deduction portions of the indiciamembers, except that they are provided with radial slots 12 which aredimensioned to permit the disclosure of one series of tax indicia,portions of which are conventionally illustrated in FIGS. 1 and 3. Theseface plates are desirably of nonmetallic material and have radiallyprojecting portions 121 which are positioned under the flanges of therim member and are secured by rivets 4 which also secure the ends of therim member to the body member. However, it should be noted that in thispreferred embodiment the pivot 13, see FIG. 2, is provided with flanges14 on its ends which are in overlapping relation to these face plates 11and the securing means 121 are mainly provided for preventing rotationof the face plates and for retaining the face plates in the event thatthey may be pulled off from the pivot members 13.

In the embodiment illustrated, the face plates have outwardly diverginglines 141. These lines are pnovided to facilitate reading of the indiciawhich, as illustrated in FIG. 1, includes the words Wages $1.00 to$100.00, and on the other side Wages $100.00 to $200.00. Both sides showF.I.C.A. Exemptions. However, it will be understood that theseinformation features may be varied to meet different use conditionssuch, for example, as differences in taxes.

In the embodiment illustrated, the holes 15 are disposed one at theouter side of each of the numerals 8 and these holes are adapted toreceive the point of a pencil or other implement of rotating the indiciamembers.

The face plate of the body member has a recess 16 in each side thereofadapted to receive the implement (pencil or the like) engageable withthe holes 15 and by means of which the indicia member may be rotatablyadjusted to bring the desired wage indicia thereof into alignment withthe indicia slot 12 and expose tax deduction indicia as isconventionally illustrated in FIGS. 1, 2 and 3.

In some embodiments only one indicia member and face plate is used. Theembodiment of my invention illustrated in FIGS. 5, 6 and 7 is somewhatmore economical to produce than the embodiment of FIGS. 1 to 4inclusive, but it is adapted for and is used for the same purpose. Itcomprises the disk-like body member 17, desirably formed of plastic orother like form-retaining material on which matter can be printed, andit has an annular series of indicia such as Wage indicia numeralsextending from 1 to on one side and from 100 to 199 on the other side.It has radially disposed social security or F.I.C.A. deduction indiciadesignated generally by the numeral 18, and income tax withholdingindicia for designated numbers of exemptions indicated at 181 in FIG. 6.Again, it should be understood that this may be varied as socialsecurity and tax laws require.

The holder member, designated generally by the numeral 19, is providedwith plate-like portions disposed one on each side of the body member 17and it is provided with a pivot 20 on which the indicia member 17 isrotatably mounted. It is provided at its outer end with a fingerpiece 21projecting beyond the rim or periphery of the indicia member. In thisembodiment, the member 17 is provided with radially projecting lugs 22spaced and desirably curved to provide outwardly facing finger receivingrecesses 23, as is conventionally illustrated in FIG. 5, with thefingers or thub of the hand grasping the projection 21. This facilitatesthe positioning of the body member with the indicia member to exposedesired indicia in the radially disposed slots of the body member 19.

The embodiment of my invention shown in FIGS. 5, 6 and 7 is somewhatmore economical to produce than that shown in the embodiment of FIGS. 1to 4 inclusive. I have not completely illustrated the indicia in thedrawings, as it will be understood this may be substantially varied.

I have illustrated and described my invention in two highly practicalembodiments thereof. I have not attempted to illustrate or describe"other embodiments or adaptations as it is believed this disclosure willenable those skilled in the art to adapt the invention as may bedesired.

What is claimed as new is:

1. In a device of the class described, the combination of a plate-likebody member, a disk-like indicia member, said body member having acentrally disposed pivot with which said indicia member is rotatablyengaged, said indicia member having an annular series of wage indiciaand .a series of radially disposed tax indicia disposed inwardly of andin ali-gnment with each of said wage indicia, said indicia member alsohaving perforations therein disposed at the outer side of and in radialalignment with said wage indicia, and a face plate, said face platehaving a radially disposed slot dimensioned to expose related radiallydisposed tax indicia, said body member having a portion with which anadjusting implement may be slidably engaged and having a recess thereindisposed in alignment with said slot and adapted to receive the point ofan implement used for adjusting said indicia member.

2. A calculating device of the class described comprising a plate-likebody member having a rim portion projecting laterally from the sidesthereof, disk-like tax indicia members of less thickness than theprojecting portions of said rim rotatably supported one on each side ofsaid body member, each of said indicia members having an annular seriesof wage indicia and a series of radially disposed tax indicia disposedinwardly of and in alignment with each of said wage indicia, saidindicia members also having adjusting implement receiving perforationstherein disposed in radial alignment with said Wage indicia, anddisk-like face plates overlying said indicia members and secured to saidbody member by means permitting the rotative adjustment of said indiciamembers, the major portions of the peripheries of said face plates beingdisposed inwardly of said wage indicia, said face plates having radiallydisposed slots extending from their outer edges and dimensioned toexpose a related series of radially disposed tax indicia, said bodymember having surfaces on which an adjusting instrument may be slidablysupported and having recesses therein disposed in alignment with saidslots in said face plates and adapted to receive the point of animplement used for adjusting said indicia members.

3. In a calculator device of the class described, the combination of acylindrical plate-like body member of substantially uniform thicknessand of form retaining rigidity, a rim for said body member of flexiblematerial and of inwardly facing channel cross section disposed inembracing relation to the periphery of said body member, the flanges ofsaid rim being of substantial thickness, disk-like indicia members ofless thickness than the flanges of said rim member supportedly disposedone on each side "of said body member, said body member having centrallydisposed pivots with which said indicia members are engaged with theirouter edges in inwardly spaced relation to said rim, each of saidindicia members having an' annular series of Wage indicia and a serieso-f radially disposed tax indicia disposed inwardly of and in alignmentwith each of said wage indicia, said indicia members also havingimplement receiving perforations therein disposed at the outer sides ofand in radial alignment with said wage indicia, and disk-like faceplates of nonmetallic material, the peripheries of said face platesbeing disposed inwardly of said Wage indicia, said face plates havingradially disposed slots extending from their outer edges and dimensionedto expose related radially disposed tax indicia, said face plates havingradially projecting portions disposed diametrically opposite from saidslots and secured to said body member under said rim, said body memberhaving surface portions on which an adjusting implement may be slidablysupported and having recesses therein disposed in alignment with saidslots and adapted to receive the point of an implement used foradjusting said indicia members.

References Cited by the Examiner UNITED STATES PATENTS RICHARD B.WILKINSON, Primary Examiner.

LEO SMILOW, Examiner.

C. G. COVELL, JAMES G. MURRAY,

Assisitant Examiners.

1. IN A DEVICE OF THE CLASS DESCRIBED, THE COMBINATION OF A PLATE-LIKEBODY MEMBER, A DISK-LIKE INDICIA MEMBER, SAID BODY MEMBER HAVING ACENTRALLY DISPOSED PIVOT WITH WHICH SAID INDICIA MEMBER IS ROTATABLYENGAGED, SAID INDICIA MEMBER HAVING AN ANNULAR SERIES OF WAGE INDICIAAND A SERIES OF RADIALLY DISPOSED TAX INDICIA DISPOSED INWARDLY OF ANDIN ALIGNMENT WITH EACH F SAID WAGE INDICIA, SAID INDICIA MEMBER ALSOHAVING PEROFRATIONS THEREIN DISPOSED AT THE OUTER SIDE OF AND IN RADIALALIGNMENT WITH SAID WAGE INDICIA, AND A FACE PLATE, SAID FACE PLATEHAVING A RADIALLY DISPOSED SLOT DIMENSIONED TO EXPOSED RELATED RADIALLYDISPOSED TAX INDICIA, SAID BODY MEMBER HAVING A PORTION WITH WHICH ANADJUSTING IMPLEMENT MAY BE SLIDABLY ENGAGED AND HAVING A RECESS THEREINDISPOSED IN ALIGNMENT WITH SAID SLOT AND ADAPTED TO RECEIVE THE POINT OFAN IMPLEMENT USED FOR ADJUSTING SAID INDICIA MEMBER.